Using International Standard No. 530 to Improve Information in Auditor's Reports
Year: 2023
Type: article
Study design: Observational Study
Abstract: The purpose of this study was to show how adopting International Standard No. 530 affected the informational content of the auditor's report. The extent to which Jordanian auditors employ accurate and acceptable statistical methodologies to pick audit samples and calculate the audit population Auditors in Jordan made up the study population. The study assessed the auditors' adherence to audit processes in Jordan in accordance with International Standard No. 530 to test the audit sample items, as well as the auditors' understanding and management of the International Standard on Auditing No. 530 concept and substance. The questionnaire was used to collect data for the study, which concluded that the reality of auditing accounts in Jordan utilises statistical samples in accordance with International Standard No. 530. Furthermore, there is considerable evidence that Jordanian auditors apply audit methodologies that adhere to international auditing standards. Furthermore, the auditor in Jordan uses his professional and personal talents.
Authors: Majed Qabaja, Esam Shehadeh, Abdulrahman Alnatour, Ayman Al Shanti
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4380905404